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1974 (9) TMI 10 - ANDHRA PRADESH HIGH COURTExtract: .......was to exempt transfers made under clauses (i) to (iv) of section 4(1)(a) from being computed in the net wealth of the individual up to the wealth-tax assessment year commencing after 31st day of March, 1964. We, therefore, uphold the view expressed by the Tribunal and answer the question in the affirmative and in favour of the assessee with costs.
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